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YAMANAPPA V PATROT vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Karnataka High Court)

Hon'ble Judges:

C.M. POONACHA
Pet. Counsel
H. R. Kambiyavar
Patri Shashikala
Res. Counsel
---

Petitioner / Applicant

YAMANAPPA V PATROT

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Karnataka High Court
State

Karnataka

Date Dec 12, 2024
Order No.

WRIT PETITION NO. 108042 OF 2023 (T-RES)

Citation

2024(12) TAXREPLY 12687

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ORDER

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) Learned counsel for petitioner has filed a memo for withdrawal of the petition, which reads as under: “MEMO FOR WITHDRAWAL Advocate for petitioner most respectfully prays that, in the top noted case the petitioner has challenged the constitutional validity of Section 16(4) of Central Goods and Service Tax Act, 2017 (‘CGST Act’ for brevity) and also Karnataka Goods and Service Tax Act, 2017 (‘KGST Act’ for brevity) r/q Rule 61(5) and also questioned the notices and orders issued under the aforementioned Act and Rules. However, the petitioner inclined to avail the benefit of recent amendments to the above said section and the Government has announced amnesty scheme to the tax payers. Wherefore, the petitioner most humbly pray this Hon’ble Court that, the top said case may kindly permit to withdraw the petition with liberty to avail the benefit of recent amendments and govern....

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